Regarding Amazon.com Inc 10-K 2014

Are there any accounts you would specifically want to spend your audit time on due to higher Risk of Material Misstatement (RMM) noted, note which accounts and why based on your answers the questions above (minimum 3 accounts and reasons why)? Answers such as "Cash because itincreased or is a high risk account" is an insufficient answer.

Amazon.com, Inc Consolidated Statements of Operations (In millions) Period Ending December 31, 2014 December 31, 2013 December 31, 2012 Assets Current Assets Cash And Cash Equivalents Marketable securities Inventory Accounts Receivable, net and Other 14,557 S 2,859 5,612 8,658 S 3,789 7,411 8,084 3,364 6,031 Total Current Assets 21,296 7,060 2,552 1647 32,555 24,625 10,949 Property Plant and Equipment Goodwill Other Assets 31,327 16,967 3,319 2,892 54,505 S 2,655 1,930 40,159 S Total Assets Liabilities Current Liabilities 26,266 S 13,318 4,892 792 19,002 3,084 2,277 24,363 Accounts Payable Accrued Expenses Other current liabilities 15,133 S 6,688 28,089 8,265 7,410 43.764 22,980 3,191 4,242 30,413 Total Current Liabilities Long Term Debt Other long term liabilities Total Liabilities Stockholders' Equity Preferred Stock Common Stock Treasur Stock Additional paid-in capital Other Stockholder Equity Retained Earnings -1,837 9,573 185 2,190 1,837 11,135 -511 1,949 1,837 8,347 239 Total Stockholder Equity 10,741 9,746 8,192 Total Liabilities and Stockholder Equity 54,505 S 40,159 SS 32,555